Gen-XBRL filling Manual

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Gen-XBRL filling Manual

• Take Sample of Latest Revised Schedule-VI XBRL
  Balance Sheet(PDF) and Statement of PL(PDF) for
  Better Help from http//saginfotech.com/help.asp
  x No.7 8.)

SAG Infotech Private Limited
Soft solutions for those can not afford to make
errors.
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WHATS NEW ?

• Hyperlink on Tags of Balance Sheet and Statement
  of Profit Loss to switch (or) check between the
  linking of Notes.
• Introducing NEW keys
• C To copy the entire data with numeric values
  from P.Y. to C.Y. or vice versa.
• H To copy only the headings without numeric
  values from P.Y. to C.Y. or vice versa.
• Note Auto copy in the Tangible and Intangible
  Assets columns into Additional
  details of the same to enter Method of
  Depreciation and Useful life of
  asset/Rate of Depreciation.
• 3. Import key for following
• From P.Y. and C.Y. XML files data.
• From our Genius software directly.
• From our Gen-XBRL Utility individual Notes
  wise.
• 4. Validation Tool for Costing Taxonomy version
  1.0 released as on 2.12.2012.
• 5. Validation Tool for Financial Statements
  version 2.0.3 as on 2.12.2012.

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Points to REMEMBER while XBRL filling from
Better to Best Compliance

• MCA XBRL filling Manual (Version 2.0)
• MCA Taxonomy on XBRL with Revised Schedule-VI
• 
  (for F.Y. 2011-2012)
• Revised Schedule-VI (Guidance note issued by
  ICAI)
• Accounting Standards
• Listing Agreement Disclosures
• SEBI ICDR Guidelines, 2009
• XBRL Business Rules, 2012 read with provisions of
  the Companies Act 1956.

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Flow of XBRL Work
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Steps for XBRL 2011-2012
1) Fill the data Gen-XBRL Utility is a Free to
download taxonomy classification from
http//saginfotech.com/Downloads.aspx as No. 8
(Setup) and No.9 (Update). 2) Export the data
from Gen-XBRL Utility and a Zip file will be
created at given path with companys CIN. 3)
Now, Import the above exported file in our
Softwares Gen-Comp Law or Gen-XBRL for
conversion, they have the same features as
Gen-XBRL Utility. 4) In software you can convert
the data into XML and check for Validation and
pre-scrutiny. 5) After Successful Validation
Pre-scrutiny you can Upload the XML file with
e-form 23AC and 23ACA.
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• Fill the data in Gen-XBRL Utility is a Free to
  download taxonomy classification from
  http//saginfotech.com/Downloads.aspx as No. 8
  (Setup) and No.9 (Update).
• The data will save automatically.

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DO READ THE GIVEN GENERAL INSTRUCTIONS
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(2) Export the data from Gen-XBRL Utility and a
Zip file will be created at given path with
companys CIN.
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(3) Now, Import the above exported file in our
Softwares Gen-Comp Law or Gen-XBRL for
conversion, they have the same features as
Gen-XBRL Utility.
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After Export the data from Gen-XBRL Utility
Import the Zip file in software from here
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Here you need to convert the data saved in
utility to XML file through our Softwares
Gen-Comp Law or Gen-XBRL they have the same
features as Gen-XBRL Utility.
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(4) In software i.e. Gen-Comp Law and
Gen-XBRL you can convert the data into XML and
check for Validation and pre-scrutiny.
Note Give the path where you want to create the
XML file and further it will automatically ask
you to validate and pre-scrutiny.
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(5) After Successful Validation Pre-scrutiny
you can Upload the XML file with e-form 23AC and
23ACA.
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Financial Data Feeding Manual
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START with data in

• Balance Sheet
• Notes (All which are Applicable)
• Statement of Profit and Loss
• Notes (All which are Applicable)
• Cash flows (Direct or Indirect Method)
• Disclosures - General Information
• Disclosures - Auditors report
• Disclosures - Signatories of Balance Sheet
• Disclosures - Directors Report
• NOTE Applicability of other Notes
  Disclosures can be judged only by seeing at its
  Financials and knowledge of Accounting Standards
  and XBRL Rules.

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Major data filling changes
Use console to Browse financial data Excel,
word PDF file.
Mark Auto Fill fills the data automatically
from its relevant Note and schedules So least
possibility of errors.
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This is How console works
Copy - paste option by clicking on Dragging
On Button
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Filling-up of data in Notes-Share Capital
Individual Equity Share capital. i.e. Rs.10 or
Rs.100 denomination.
Total Amt. of types of Equity Shares only.
Entire Share Capital (Equity Preference)
DO-NOT fill anything in Grey color columns
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Now you only need to select Child Member and
fill data in that only e.g. Select Equity Shares
1 and its Total Equity Shares and Share
Capital will come automatically and balances
will be auto-calculated in Parent Members in
whole taxonomy.
Show Total Columns will show you all the
parent and child Tags.
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Filling-up of data in Notes-Reserves Surplus
Add columns for Different types of Reserves i.e.
Capital ReserveMember etc.
General Reserve Member and so on.
Reserves Member Total Reserves
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Filling-up of data in Notes -Tangible and
Intangible Assets
Need to Add 3 columns for every Class of Tangible
asset (i)Gross carrying amount (ii)Accumulated
Depreciation and impairment and (iii)Carrying
Amount
First Select Company Total Tangible
AssetsMember
Note Please see further for more clarity on this
Notes - Tangible Intangible Assets.
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Disclosure of additional information tangible
assets Table Is a must to be filled for all
assets.
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Important This is How final PDF will be
generated and reason we select the columns for
each and every kind of Asset and similarly
further Notes will also work as per their classes
sub classes.
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Parent and child Tag Relativity (for example)
If you are selecting Factory Building Child
Member then also need to select Building as
its Parent Member else it shows error on
Validating.
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Parent and Child Member Tag Relativity
This is to be selected and taken in over all
taxonomy where Parent and Child Members option is
given as validation tool checks for this, Few
examples of such Tags are Notes - Reserve
Surplus Notes - Borrowings Notes - Non-Current
Investments Notes - Current Investments Notes -
Tangible Assets Notes - Intangible Assets,
etc. And many more where you see such
classification. NOTE Please do select this
relativity in Taxonomy!!
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Cross Verification of Balances i.e. whatever
data is provided in Profit and Loss same will be
checked with its relevant Notes and Schedules
such as Notes - Statement of Profit
and Loss with Notes - Cash Flows.
e.g. Extra Ordinary Items Cash Bank
Equivalents Items before Tax ,etc.
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General Information Feeding Manual (Highlighted
32 Features)
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This is How we need to fill the General
Information of a Company
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General Instructions to be followed within our
XBRL Utility
1) Easiest Part You can now Import last years
filling data from XML file form Import option
on Home Page of Taxonomy this will import the
common tag similar as last year taxonomy and
further you have to match.
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2) All "General Information about financial
statements" is required to filled and use
Pre-fill button where CIN / DIN no. is given.
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General Instructions
3)      Blank cells and RED color Tags Do Not
fill any thing in Blank columns if No amount and
no value is there exception is if its a RED
colored Tag and its sum should be matched (or)
equivalent to some value (or) 0 (zero), whichever
is there, if nothing is there then 0
(zero). 4)      Labels/tags which are in Red
color are mandatory so fill the data in all Red
color label fields as per your Financial
documents. 5)      Grey Color Cells there is no
requirement to fill any kind of data as either it
will remain blank or data will need not to fill
anything in Grey color cells. 6)      If there
is an amount in either of the year, value for
corresponding year must be given, 0 (zero) if no
amount is there.

to be
continued..
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7) Set Width (option) To set width of column as
per your convenience and you can also freeze the
panes.
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8) Column Setup (option) To filter the view of
taxonomy within created columns.
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9) Current, Previous and Both Year View To see
as desired view within Details column of taxonomy.
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10)     Menu (option) To check and remind for
Hot keys option within software.
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General Instructions
to be continued..

• 11)     By default in Revised Schedule-VI now
  there is Only Vertical Method of Balance Sheet.
• 12)     Then start feeding data in 17 Notes
  related to Balance sheet from "Notes-Share
  Capital" to "Additional Details Balance Sheet".
• 13)     In the current taxonomy Schedules are
  now termed as Notes.
• 14)   After Balance Sheet you have to complete
  "Statement of Profit Loss".
• Now there is NO Direct (or) Indirect
  Method.
• 15)   After Statement of Profit Loss start
  feeding Data in its related Notes
• Notes Revenue
• Notes - Sub classification and notes on income
  and expenses
• Notes - Additional information statement of
  profit and loss
• Notes - Director Remuneration and other
  information
• 16)   After above Notes you have to prepare
  Statement of Cash flow either in Indirect or
  Direct Method Here the Numeric Values data
  feeding gets completed.

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General Instructions
to be continued..

• 17)   After feeding Numeric data, the Basic Notes
  are following
• Notes - Disclosure of accounting policies,
  changes in accounting policies and estimates.
• Notes - Director Remuneration and other
  information.
• Disclosures - Auditors report
• Disclosures - Signatories of balance sheet
• Disclosures - Directors report.
• Note You can copy paste the alpha numeric data
  such as above in Text Blocks, tables and charts
  will shown as HTML errors (WARNING) Message will
  appear in Validaton error Report and need to
  rectify the same if want to remove them else can
  also Ignore the same.
• 18)   Remaining Notes and Disclosures are
  required to be filled if the particular business
  transaction is there in the given company such as
  amalgamation, segment reporting, etc. as per
  relevant AS applicability.
• 19)   While copying the data in Text Block (s)
  remember that it will take the data as per HTML
  guidelines given by MCA as there should be NO
  special characters, for example ,?,",!, -,',etc.
  or tables and charts within it because these will
  show HTML errors (WARNING) message at the time of
  pre-scrutinizing.

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20)   In General information select content of
report by default as "Balance Sheet". 21) Notes
Disclosures are applicable by default. Those
which are Not applicable field and you want to
make them applicable follow the below given steps
and those whose related transactions are there in
your company you can make it Applicable on
respective representation i.e. Balance sheet (or)
Profit and Loss account.
3
4
2
1
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22) Directors Name and Designation must be same
as appearing on MCA database i.e.
http//www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.
do?methodsetDefaultPropertymode39

• Important
• Minimum No. of Directors must be
• Private Ltd. 2
• Public Ltd. 3

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23) In General information while filling date "on
which final accounts were approved in board
meeting" fill the dates related to it hand to
hand in following sequence - (1) Directors
Report Date U/S 217 of Companies Act, 1956 and
then Date of signing board report. (2)
Auditors Report Date of signing of B/S by
Auditor and then Date of Signing of audit report
by him.
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24) Check Name of Auditor with complete 6 digit
Membership no. and his COP should be there from
http//icai.org/new_post.html?post_id4797c_id29
0 gt Search members database by Membership No.
Important NAME OF AUDITOR should be complete as
mentioned at icai.org database (or) e.g. Mr.
A.K. Gupta must be mentioned as Amit Kumar Gupta
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25) Text Blocks / Yellow color Fields For
tagging or capturing the information which is
often included in brackets in the labels in the
companys financial statements, can either be
captured as footnote F3 or if detailed tags are
available, the same should be tagged with the
detailed tags in the taxonomy i.e. Yellow color
fields (or) Green Color Text Blocks.
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Here you can copy-paste Auditors Report, etc. in
given Green color Text Blocks, similarly for
other reporting (Text Blocks are given in
respective Notes)
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This is How data will be copied and pasted in the
Green color Text Blocks, similarly for other
reporting
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26) Others Elements In case any information is
present in the financial statements for which
corresponding tag/element is not available in the
taxonomy, then the same needs to be captured in
the next-best-fit element in the taxonomy or
should be included under the corresponding
Others element. This should be followed only in
case the relevant tag is not available in the
taxonomy. It should not to be used generally.
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27) Foot Notes Click F3 on particular column
It is imperative (relativity or logic or
philosophy behind mentioning others element) to
include footnote w.r.t. the Others element
while preparing the instance document.
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Foot Notes are helpful to be given when there is
no such Tag found in taxonomy and should be used
for proper justification on your choice of
selection of Tag, it should be used generally.
e.g. In case of Trade Payables (Short Term) NO
direct Tag is given.
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Now Validation Pre-scrutiny
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After Mapping data, Validation will be done
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28) Error Locater Click F4 on particular
column after validating, come back to Home
page of XBRL and press F4 for checking validation
Errors and rectify them then and there by double
clicking on such errors.
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29) Error Correction This is How errors will
come and you need to Double click on them and
will take you to its respective error column and
can rectify them then and there!
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30) Calculate No. of element (optional) Click
F5 on particular column to include total of its
different types.
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31) Find Tag (optional) Click F6 on any page
to see all related elements to locate and find
that key word in Taxonomy.
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32) Change Taxonomy View (optional) Click F7
inside Details Button and Table is there,
view of taxonomy will be changed as per your
convenience.
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For more knowledge on taxonomy please go through
entire rules at the starting of this presentation.
Points to REMEMBER while XBRL filling from
Better to Best Compliance.
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THANK YOU.
For More Knowledge and Assistance
e info_at_saginfotech.com
c 91-141-4072000
Log on to www.saginfotech.com